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I. Instructions: To Be Answered in Essay Format, Handwritten in Yellow Pad Paper, and To Be Submitted When Quarantine Is Over

1. The document provides tax-related questions for individuals to answer during the quarantine period to prevent boredom. The questions cover topics like the distinction between a false and falsified tax return, prescriptive periods for tax assessment and collection, requisites of a valid waiver, actions that can be taken if the BIR does not respond within 180 days of a protest filing, and requirements for appeals. 2. It also lists five tax case digests that are to be completed in essay format on yellow paper and submitted after quarantine ends. The case digests should include the facts, issue/s, and ruling for each case. 3. The document aims to provide educational content for individuals to engage

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Junelyn T. Ella
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836 views1 page

I. Instructions: To Be Answered in Essay Format, Handwritten in Yellow Pad Paper, and To Be Submitted When Quarantine Is Over

1. The document provides tax-related questions for individuals to answer during the quarantine period to prevent boredom. The questions cover topics like the distinction between a false and falsified tax return, prescriptive periods for tax assessment and collection, requisites of a valid waiver, actions that can be taken if the BIR does not respond within 180 days of a protest filing, and requirements for appeals. 2. It also lists five tax case digests that are to be completed in essay format on yellow paper and submitted after quarantine ends. The case digests should include the facts, issue/s, and ruling for each case. 3. The document aims to provide educational content for individuals to engage

Uploaded by

Junelyn T. Ella
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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TAX REMEDIES (Quarantine Exercise)

For those staying at home, some of you may be bored right now and on the brink of joining the tiktok
bandwagon. To save you from your misery, here are some questions for you to answer. You may answer
them anytime: after you have scanned all posts in your facebook feed, liked all pictures in your Instagram,
or eaten half of your quarantine snacks.

All jokes aside, Keep safe and stay at home.

I. Instructions: To be answered in essay format, handwritten in yellow pad paper, and to be submitted
when quarantine is over.

1. Cite the distinctions between “False” and “Falsified” Return. (CIR vs. Phil Daily Inquirer, G.R. No.
213943. March 22, 2017.)

2. What are the prescriptive periods for Assessment?

3. What are the requisites of a Valid waiver? CIR vs. Phil Daily Inquirer, G.R. No. 213943. March 22, 2017

4. What should the Taxpayer do in case of Non-action by the BIR within 180 days from filing of protest?

5. Is filing of MR or motion for new trial a mandatory requirement prior to appeal to the CTA EN BANC?
ASIATRUST DEVELOPMENT INC. vs. CIR G.R. No. 201530. April 19, 2017

6. Under RR18-2013, how should Final Assessment Notice be served?

7. Should FAN be received within the prescriptive periods? CIR vs GJM Philippines Manufacturing Inc. GR
202695 29 Feb 2016

8. When may a Final Decision on Disputed Assessment (FDDA) be declared void, and in the event that
the FDDA is found void, what would be its effect on the tax assessment? CIR vs Liquigaz Philippines GR
215534/215557 18 April 2016

9. What are the prescriptive periods for Collection?

10. Cite the distinction of Refund under Section 112 and Section 229.

II. Case Digests: FACTS, ISSUE, RULING; Written in yellow pad paper and to be submitted after
quarantine is over.

1. COMMISSIONER OF INTERNAL REVENUE vs KUDOS METAL CORPORATION, G.R. No. 178087, May 5,
2010

2. COMMISSIONER OF INTERNAL REVENUE vs Isabela Cultural Corporation, G.R. No. 135210, July 11,
2001

3. ANDREA R. VDA. DE AGUINALDO vs COMMISSIONER OF INTERNAL REVENUE, G.R. No. L-19927,


February 26, 1965

4. COMMISSIONER OF INTERNAL REVENUE, Petitioner vs PROCTER & GAMBLE PHILIPPINE


MANUFACTURING CORPORATION, G.R. No. 66838, December 2, 19915.

5. RHOMBUS ENERGY, INC. vs Commissioner of Internal Revenue, G.R. No. 206362, 1 August 2018.

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